This opinion cited by 31 cases:

H & M, Inc. v. Comm'r , 104 T.C.M. 452 ( 2012 )


Putnam v. Commissioner , 76 T.C.M. 238 ( 1998 )


Hundley v. Commissioner , 48 T.C. 339 ( 1967 )


Cropland Chem. Corp. v. Commissioner , 75 T.C. 288 ( 1980 )


Richards v. Commissioner , 77 T.C.M. 2006 ( 1999 )


Tokh v. Commissioner , 81 T.C.M. 1207 ( 2001 )


HINES v. COMMISSIONER , 2004 Tax Ct. Summary LEXIS 58 ( 2004 )


Bernstein v. Commissioner , 20 T.C.M. 804 ( 1961 )


Godfrey v. Commissioner , 22 T.C.M. 1 ( 1963 )


Poletti v. Commissioner , 21 T.C.M. 1415 ( 1962 )


Pollak v. Commissioner , 49 T.C.M. 78 ( 1984 )


Furmanski v. Comm'r , 33 T.C.M. 225 ( 1974 )


Wollesen v. Commissioner , 54 T.C.M. 1315 ( 1987 )


White v. Commissioner , 41 T.C.M. 671 ( 1980 )


Pickering v. Commissioner , 38 T.C.M. 964 ( 1979 )


Gevirtz v. Commissioner , 53 T.C.M. 379 ( 1987 )


Fred W. Amend Co. v. Commissioner , 55 T.C. 320 ( 1970 )


Probandt v. Comm'r , 112 T.C.M. 65 ( 2016 )


Miner v. Commissioner , 21 T.C.M. 1173 ( 1962 )


Johnson v. Commissioner , 49 T.C.M. 81 ( 1984 )